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Wellborn Corporation uses the weighted-average method in its process costing system the beginning work in process inventory in a particular department consisted of 14.500 units. 100% compete with respect to materials cost and 30% complete with respect to conversion costs the total cost in the beginning work in process inventory was $23, 800 A total of 46000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $19 for materials and $3.7 for conversion costs. The total cost of the units completed and transferred out of the department was: $244.095 $206.540 $257.600 $271.645